In a press release issued on Wednesday, October 14, 2026, the authority said the new system does not introduce a new tax or increase the existing VAT rate.

“The new system does not introduce a new tax or increase the existing VAT rate.

Rather, it is intended to improve the collection and accounting of taxes already applicable to digital services supplied by non-resident companies to consumers in Ghana,” the statement said.

The authority said VAT on electronically supplied services by non-resident providers is an existing statutory obligation under Ghana’s VAT legislation.

The applicable effective tax rate remains 20 per cent, comprising 15 per cent VAT, 2.5 per cent National Health Insurance Levy and 2.5 per cent Ghana Education Trust Fund Levy.

It said approximately 92 non-resident digital service providers are currently registered and remitting VAT to the authority.

Where applicable taxes are already included in subscription prices, the new system will not result in an additional charge on the same transaction.

The authority said it had identified approximately 100 additional non-resident digital service providers that are not currently charging and remitting the applicable taxes.

These providers will be progressively brought into the tax net, and consumers using these services may see the applicable statutory taxes reflected in their payments where they were previously not charged.

The new system, it said, will enable the tax component of qualifying transactions to be identified and collected at the point of payment through participating financial institutions and payment service providers, improving compliance and ensuring that revenue due to the State is properly accounted for.

The authority clarified that the system applies to digital services, not imported physical goods.

It covers streaming subscriptions, cloud computing, online gaming and digital advertising paid for through Ghana-issued payment instruments such as bank cards and mobile money.

Physical goods purchased from international e-commerce platforms remain subject to Customs procedures.

It said it would continue to engage banks, payment service providers and digital service providers to ensure safeguards against duplicate collection and clear communication of applicable charges.

“The introduction of a new tax must not be confused with improvements in the collection of an existing tax,” the statement said.